OFGIF2300 | General principles: gifts sent in the context of international relations

General

Relief is allowed for gifts sent by an official body, public authority or group, established outside the UK, carrying on an activity in the public interest similar to that which is done by an organisation established in the United Kingdom.

Generally public bodies of a non commercial nature such as national and civic authorities, schools and universities, regiments and churches, qualify for the relief. Advice should be sought if there is any doubt.

A typical example of a donated gift is a painting sent to a public authority, by a similar authority established outside of the UK, for display in its public reception area.

Conditions of the relief

The relief is restricted to gifts made on an occasional basis which are not for commercial use and do not reflect any commercial interest.

Relief may be available on gifts presented by individuals acting as representatives of an organisation that qualifies for relief.